On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan on the principles of levying indirect taxes on the export and import of Goods (works, services)

Home / RLA / On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan on the principles of levying indirect taxes on the export and import of Goods (works, services)

On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan on the principles of levying indirect taxes on the export and import of Goods (works, services)

To ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan on the principles of levying indirect taxes on the export and Import of Goods (works, services), signed in Tashkent on September 18, 1997.

President of the Republic of Kazakhstan

application

Agreement

between the Government of the Republic of Kazakhstan and

By the Government of the Republic of Uzbekistan

on the principles of indirect taxes collection

when exporting and importing goods (works, services) <*>

(the text is unofficial)

The Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan, hereinafter referred to as the Contracting Parties, striving to develop trade and economic cooperation, establish equal opportunities for business entities and create conditions for fair competition, guided by generally accepted norms and rules of international trade, have agreed as follows:

Article 1. General definitions For the purposes of this Agreement: a) the term "indirect taxes" means value-added tax and excise tax or fee; b) the term "zero rate" means the imposition of value-added tax at a rate of zero percent in accordance with the calculation procedure established by the tax legislation of the Contracting Parties; c) the term "competent authorities" means ministries of finance Of the Contracting Parties.

Article 2. The principle of collection during export 1. One Contracting Party will impose a zero-rate value-added tax on goods (works, services) exported to the other Contracting Party. Excisable goods exported to another Contracting Party will not be subject to excise tax.

Article 3. The principle of import levy 1. Goods (works, services) imported into the territory of one Contracting Party and exported from the territory of the other Contracting Party The Parties are subject to indirect taxes in the importer's country according to its legislation. Indirect taxes are imposed by the customs authorities when goods are imported into the customs territory of a Contracting State. The importing party. 2. When taxing imports of goods (works, services) exported from the territory of another Contracting Party, the Contracting Parties will apply the tax rates established by the legislation of the Contracting Parties. Sides'. 3. The value added tax on imported goods is levied on the customs value of the goods determined in accordance with the legislation of the Contracting Parties, without deduction of excise tax and customs duties.

Article 4. Resolution of disputes 1. Differences between the Contracting Parties regarding the interpretation or application of the provisions of this Agreement will be resolved through consultations and negotiations between the competent authorities. Of the Contracting Parties. 2. The Contracting Parties, within the framework of their legislation, will take coordinated actions aimed at creating an identical system of indirect taxation in trade with third countries. The competent authorities will develop a specific procedure for the operation of this paragraph, taking into account the provisions of previously reached agreements in the field of cooperation and mutual assistance in matters of compliance with tax legislation.

Article 5. Entry into force 1. This Agreement is concluded for an indefinite period and enters into force from the date of notification by the Contracting Parties of the completion of all domestic procedures for its entry into force and will remain in force until one of the Contracting Parties notifies the other Contracting Party in writing six months in advance of its intention to terminate it. 2. This Agreement will apply only to goods

(works, services) delivered after its entry into force.

Done in Tashkent on September 18, 1997, in two copies, each in the Kazakh, Uzbek and Russian languages, all texts being equally authentic. For the purposes of interpreting the provisions of this Agreement, the text in Russian is used.

This Law establishes the rules for registering the pledge of movable property in order to realize and protect the rights of individuals and legal entities who have legitimate rights to this property.

President

Republic of Kazakhstan

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